A bill to amend the Tax Reform Act of 1984 to provide a transitional rule for the treatment of certain air travel benefits provided to employees of airlines.

Summary

Amends the Tax Reform Act of 1984 to provide that an individual who, as of September 12, 1984, was performing services for one member of a corporate group and was eligible for nontaxable air travel benefits provided by a corporate affiliate shall continue to be eligible for such benefits if as of that date: (1) the primary business of the affiliated group was air transportation of passengers; and (2) at least 50 percent of the persons performing services for the corporation for which the individual is currently performing services were employees of or had previously performed services for the second such corporation.

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Documents

1 official file

• Introduced in House

  summary · EN · 12 September 1984

  Open at official source

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